<SEC-DOCUMENT>0001104659-11-032854.txt : 20110909
<SEC-HEADER>0001104659-11-032854.hdr.sgml : 20110909
<ACCEPTANCE-DATETIME>20110602130827
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-11-032854
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20110602

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GUESS INC
		CENTRAL INDEX KEY:			0000912463
		STANDARD INDUSTRIAL CLASSIFICATION:	WOMEN'S, MISSES', CHILDREN'S & INFANTS' UNDERGARMENTS [2340]
		IRS NUMBER:				953679695
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0203

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ATTN:  JASON MILLER
		STREET 2:		1444 SOUTH ALAMEDA STREET
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90021
		BUSINESS PHONE:		(213) 765-3100

	MAIL ADDRESS:	
		STREET 1:		ATTN:  JASON MILLER
		STREET 2:		1444 SOUTH ALAMEDA STREET
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GUESS INC ET AL/CA/
		DATE OF NAME CHANGE:	19940902
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>


<html>
<head>

  </head>
<body lang="EN-US">
<div>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman"><img width="135" height="112" src="g137601bci001.gif"></font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
<tr>
<td width="82%" valign="top" style="padding:0in 0in 0in 0in;width:82.22%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June&nbsp;2, 2011</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">VIA EDGAR</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">United States Securities and Exchange Commission</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Division of Corporation Finance</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street, N.E.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, D.C. 20549-4561</font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
<tr>
<td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.26%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attn:</font></p>    </td>
<td width="93%" valign="top" style="padding:0in 0in 0in 0in;width:93.76%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tia Jenkins</font></p>    </td>   </tr>
<tr>
<td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.26%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="93%" valign="top" style="padding:0in 0in 0in 0in;width:93.76%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Assistant Chief Accountant</font></p>    </td>   </tr>
<tr>
<td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.26%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="93%" valign="top" style="padding:0in 0in 0in 0in;width:93.76%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Office   of Beverages, Apparel and Heath Care Services</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
<tr>
<td width="16%" valign="top" style="padding:0in 0in 0in 0in;width:16.66%;">
<p style="margin:0in 0in .0001pt .85in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Re:</font></b></p>    </td>
<td width="83%" valign="top" style="padding:0in 0in 0in 0in;width:83.34%;">
<p style="margin:0in 0in .0001pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Guess?,&nbsp;Inc.</font></i></b></p>    </td>   </tr>
<tr>
<td width="16%" valign="top" style="padding:0in 0in 0in 0in;width:16.66%;">
<p style="margin:0in 0in .0001pt 1.5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="83%" valign="top" style="padding:0in 0in 0in 0in;width:83.34%;">
<p style="margin:0in 0in .0001pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Form&nbsp;10-K   for fiscal year ended January&nbsp;29, 2011<br>   Filed March&nbsp;28, 2011<br>    <u>File No.&nbsp;001-11893</u></font></i></b></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt 1.5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Ms.&nbsp;Jenkins:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Guess?,&nbsp;Inc. (the &#147;Company&#148;) is in receipt of your letter dated May&nbsp;24, 2011 (the &#147;Comment Letter&#148;) that sets forth the comments of the staff of the Securities and Exchange Commission (the &#147;Commission&#148;) regarding the Company&#146;s above-referenced Form&nbsp;10-K.&#160; In the Comment Letter, you requested that the Company respond to the comments set forth in the Comment Letter within 10 business days of May&nbsp;24, 2011, or tell the Commission when the Company would provide a response.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company is in the process of preparing a response to the Comment Letter and, as discussed by telephone with Mr.&nbsp;Steve Lo, plans to provide that response to the Commission on or before June&nbsp;21, 2011.&#160; The Company is scheduled to file its Quarterly Report on Form&nbsp;10-Q on or around June&nbsp;8, 2011 and the additional time to file the response is required to facilitate the completion of a thorough response after the filing of the Form&nbsp;10-Q.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very   truly yours,</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/   Jason T. Miller</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Jason   T. Miller</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Assistant   General Counsel</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Guess?,&nbsp;Inc.</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(213)   765-3630 (direct)</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(213)   765-0911 (facsimile)</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
<tr>
<td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.66%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font></p>    </td>
<td width="93%" valign="top" style="padding:0in 0in 0in 0in;width:93.34%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dennis   R. Secor</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior   Vice President and Chief Financial Officer</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Guess?,&nbsp;Inc.</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\105546\11-13760-1\task4712476\13760-1-bc.htm',USER='105546',CD='Jun  2 21:00 2011' -->

</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g137601bci001.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g137601bci001.gif
M1TE&.#EAAP!P`'<`,2'^&E-O9G1W87)E.B!-:6-R;W-O9G0@3V9F:6-E`"'Y
M!`$`````+````0"'`&\`AP````````X.#@@("`P,#!X>'@D)"0\/#PL+"Q,3
M$PT-#1P<'`8&!AT='186%A45%1L;&Q(2$A$1$0H*"@("`A<7%P0$!!D9&1`0
M$`$!`0<'!P4%!1\?'P,#`QH:&A@8&#L[.R`@(#<W-R$A(20D)#@X."<G)S,S
M,S4U-2LK*R,C(R4E)2@H*#(R,CHZ.B8F)BPL+"HJ*CDY.2XN+CX^/B(B(CT]
M/30T-"TM+3P\/#\_/S8V-C`P,"\O+RDI*3$Q,4A(2%Q<7%U=75Y>7D='1UM;
M6U965E5554Q,3$Y.3D-#0TI*2DM+2T5%14]/3TE)241$1%%145]?7T%!05-3
M4U=75TU-349&1D)"0D!`0%I:6EA86%!04%E965145'!P<'5U=6=G9WAX>'%Q
M<6AH:&9F9F)B8F!@8'-S<VQL;&-C8V5E97]_?VYN;FEI:6%A87M[>VMK:W=W
M=WY^?FUM;61D9'EY>6IJ:G1T=')R<F]O;WU]?79V=GQ\?)V=G9^?GYJ:FI.3
MDY&1D8F)B8^/CX"`@(Z.CHJ*BH6%A9N;FX*"@HV-C924E(>'AX.#@Y>7EY:6
MEIR<G(2$A)65E9B8F)F9F9"0D(N+BX&!@8R,C)*2DIZ>GHB(B*ZNKJFIJ:2D
MI*6EI;V]O:^OK[.SL[FYN:BHJ*"@H+JZNKBXN+6UM;^_O[>WM[2TM+:VMJJJ
MJJ.CHZNKJ[N[NZ*BHJRLK+R\O+Z^OJ:FIJ&AH;"PL*VMK;*RLK&QL<K*RL3$
MQ-+2TL?'Q\G)R=C8V-?7U]S<W-[>WM/3T\[.SL/#P]34U-W=W=;6UM'1T=75
MU<O+R\'!P<S,S,W-S<_/S\+"PMG9V=K:VL;&QM#0T,C(R-O;V]_?W\7%Q<#`
MP/GY^>7EY>CHZ//S\_KZ^O[^_N;FYOO[^^'AX>#@X./CX_3T]/S\_.OKZ_?W
M]^?GY_CX^.+BXOW]_>WM[>KJZN[N[O'Q\?+R\NGIZ>3DY._O[_;V]O7U]>SL
M[/#P\/___P$"`P$"`P$"`P$"`PC_`/<)'$BPH,&#"!,J7,BPH<.'$"-*G$BQ
MHD6+0(((V<BQH\>/(#<.(3(DY,<B7\"$$=/)D\N7,&/*G$FSILV;,#_Q0B@@
M@,^?0(,*'4JTJ-&C2),J71H4#$)N3*-*G4JU:M(!"L=8W<JUJ]>?O19^'4NV
M+%$C#/V87<NVJZ^&!(06.&+@P`$$(!#8W9L@A`"["I`L$#&"`9D&(I*0P%O"
MA)*2"PHH68)D0)D3*)@0,9."P`$%*D:H0+!"P0$S0IH(*7*&A0,S1<PX^/NY
M]-[;N'$_:``A0FX)$X8Z<=A-:(*+R)-;!!4*X9^A$,,(!:2\NG6%/@_X#&1P
MZ*>(T*^+_Q=/P4$")BU\_B*(1J@+B:*$HG4(3)"*"FG4O/7VXMN^8*.04HHI
MIZ`B"D&^I(+*@JD(H\HJ"T8H(2JL#%,0.(,0D48K`B41CD&$A+&&*][L\\<J
MX@20(@PQ","&`@.-,Q0Y$Y$@U%L+E2.!4:3L\\1000Q4%3$#O2(4`@'`0E!\
M03D0@`R!S+!/``@H8,$O%@P$A5"%4%2,4!,LI-9/;;0"2A1`J2+0*"'\Q$0L
M!07BTP!*&N,$4&30(,$#%_PDC$#'_"2%&S7\!,I`R/Q4AB%O_&0"(`%,:0,&
M(I22@4"JA$?1$$(=DE`O/P'1G4]J"@3'3Z46Y!,B`YGSDRP&8?\00#`"#>!3
M,@,EXM,L`TWA4W,"G?/3E&8$H$PK/E$AT%#+7*2I01KX!.-!I`[TR4_='"3"
MK`.A\Y,B!A7+S#Y0^510FW$,-(*Y!#%C[B#;R1$``0*Y(50;R"TB5)`&S?'3
M*0A]$4"JIOQ$HT$_XKBL3XP8Q,T-_J7SDSH$-1-`%4+ZY$E!,7`[C),&I)%Q
M4,IU'-0Z!ADP;$(!T#)0P3X=7!`1`2@\I4^-%$2'&`3]Y``[/5LQD*P!;-`.
M0<X$@.M!-@CEB'+#@#EJ`'4\!',`,A-$L\T__:'J!03%]=,S`[E#T(\_74$0
MT`>M(M0+UN$@U",$+?,3&58;?-#6/?O_M(8?D$`2B1H!D-!N4#4<E$Q0`W"H
M4'!!O7/=LVPH.C50;UV=]4!\CSR4X01Y(I39!0$CE*@(12)4U==)XMY`E?N$
M=T&3]/D3%@)IOG?-?0=P0`XB@/`3Z`1)'%0M!T'^TP8(/6L=!4*9(Q`E/]F!
M4`(^-?"RW@9UOG``/0[D2P`J(*1#4/`<-$E0*!CD:U`NCP=J4`@(!,U/=R#4
M@$^)Y\Y]00D;2#1^LC&",,`!"8D%4!B0$.']A%<#*4Y0)#">@9A`*/W[B0@0
ML@"??&$@E?B)]`R2!=X)Y!L$+$@JLB40(6QN<3_YT"3H5I`S_$0+O0.*-"IX
MPJ$T8Q\I^`DZ_P[2P0#@82#&"\`TJ!6`'X[L4`:)1P#DP2Z"K(]=$`C`/*:F
M@X'H*RA"X.%`3L6X?5!#@T3T"1IZ]\%1J<HGXW)?`-!1J/`-Y$OLDDX9#%*%
M9'EN96+\'E!6L8_S^<1F`N&`3_)`$-MIP""&"``+WAB``A*D&N820A4%DC1V
M66*3`NE)``@AD#4(Y8B!%(@@A/+(FWF0'@,!QT_T0!`%^B0$_A%([)8X$(MM
M9TDP@\`^MC`G@I3`)VP0B"]A0"2!P`*0S@MDFX)R"8'L`"@2V-%/#L"V@>@!
M*!8`BAP&\HX<)*5+M@`*`630`9\P82#/`(H!PN"!GQA#((0+"C!22?\0:VBJ
M'DRHYT\^4`1D(,0<Z0%*"DHTD')LH`(>B*A$)^H!#=AC'Z$(@"2,T,Z?B*QG
M4$"#-GW2@H/10R@@X&=!M!*4)!QD<PM)Q1"1<PV"Q,\@V"!(-M)'$)4%!1PJ
MI210BA'45!9"*)@H*D'N%Y1+*;6"\XAF4;<5%$\]53PF`PIWKCH0L0$EI]6I
M03%4T;XS!L!K^[A$!,3CJJ!,BZL"4890NEB=!]P"%V'R%QD:=K.E54<[08DC
M7`6R`J%4HSH"2`<:N+`/<X3!`CS8QS5\@@'K'$(H2Q@L0;PA58I(P2>Y<`$9
M1;`'"D3ABH*U"!6%HMF"K#(HDJA.,*17CGW_$(,2^R#'/02"#V_D(SD]$,HK
M6BO4&!(7(K;$YG$),@JA-&&Y#9&E4(@*78&<0"CW-,@Y9@I=Z01%"=4="#R$
M(@"#X",`I@AO9X_;J*!D@B#V"``*[+##AUR##R)XP4\$<((Q'`,YWA)*),);
MD(X")8?-9$@7DN($TBFD`HSDHU`H2.!:"B4+`V''.P*@@![D3RQ,64]"#O$`
M,FP2AD&11X4+X@.A*$-=`5A")'C),JG$(R&_",`$RA&I@8ST)\-9<7$W:0,K
MA%-9"/$"51"2J"RD(@!J\Y]0MBAD@J1!*%$8""$2BAVJ;+4@ZT"$3]`JR)],
MHLH&>8!0TC$0301@_QU6"(`V#)*+JD2V(%KP"0ATX(R!+#@H8$-S08(AE!4,
MQ%^,"$`0>DR0.PQE`FWPQ"V08)2#B'F-`[&;4%@H:((D02B;$!(M`A`-"A@D
MST%);T$80)0W(H$&!B`(DH)"RTX7Q!V:BF2D_%406P$E#`<A8U!,39`X!P`'
M9+XBR6QM$",%A5_[D"LH7?F34AS$7IJ:!H;E-N0`$)+9!OG`I@42#BL4IPR,
MIK9/0EV0#0\E!T*:1:0"(%A3!L4#X#Y(-H3"P(&T8P7:.4'&+-`!Z*&B(&W5
M%(\7@`5*'$<@^PY*K/-]D"L(91$#64`+KAD`6#%$1D2QA9#0W<[_"F1_0?\Q
M!,4/<E[6"DF_I$@W0N)+%&##SB<]>(]`M#$4!Z^<(-\,BB`&4H(W%.$1CKAI
M\XC2AX/0X.&U$DJ??\[$H'QH6?#@N$$1DD^A[.$@=G.I0!0A%!M0'2&Z$,H[
MA32$?;2`9P=)T5!&D9#4#H5B9S^("J0N)$L\(@#;,-]0SMR03P=E#GE'2!)_
MXM1]>`,##!#Q09H@%'HU!,4'3CQ"O`L4/SPDG$&1@4,$"A2E:[[;-6U($8$"
M]X6X+2@C.'U".@F4#SC$=D#!%T.&8@W9)X2J0&'W0E@=E&0NA`]">8+O$[*.
MH5R]RT%)J4+NL=[E[\.&09$"0]85E"(LI,5!J83_]:$/%'%<YYE!J>SX$X(*
MH1Q`(NN`Y4'",10:K_\@+!"*R@_R:1KNG^<R-Q!'!4;WIQ"+!TBA(P&<,"OU
M$`#/%0#7``/]1A`!MFP%F!#H]EW=L6@"83OUH$DQ4Q`7%!1/<X'D]Q.T,A#/
MT4[-D%R&)@")A@!`M7/59X+[H`]"L59"<CY>8V`!@`V<)2\J)A`%(!009(,)
M,8!``0D"$0JC0';[@'Q`$288T`&9P`%F4V>`AH2[YW(^D0DN,Q0B]R0!\%Y#
M(7]<F!`9%11TL`_AD`TTL`]`T&KB-@C[L"5!P3IIJ!#798'[L`U%\67M4(-<
MN'68YQ-0\$="(7]9%!3?_[&'#"$O0;$>%G<4^W`M]`.)#B$4/[`/!T`$31"*
MHD@$/0"*(H!'00$PFL@05_,3U<00B19]J^@0XN:'"0$]MCB+"1%Q0)%9"N%3
M0)$SNM@0-!,4O8<0?^=6P^@0V(!!-184N[",#H%JI7<0[96+TH@0*#1L!A$U
M0I%ZV<@0KP447T<0:A84*1".#_$LA"84U*".#C$_0&$"`P%80'$$\/@0+B`4
M.Y2,V)B/S_@34C(4K`"0#R%L1M$"!@D12;%;"^D0R4449_"0$-&'0]&)%,F0
M1$%E&>D0_B(48M>1#X&+F2>2#R$-09$()AD10>03=[:2&AD`80&3$&$$`1"'
4-!`)$>[0/\B!#7.6DT"I>0$!`#L_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
